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      </Form990PartVIISectionA>
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      </Form990PartVIISectionA>
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      </Form990PartVIISectionA>
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      <OtherRevenueMisc>
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        <ManagementAndGeneral>62600</ManagementAndGeneral>
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      <OtherExpenses>
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        <EOY>41874936</EOY>
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      <TotalLiabNetAssetsFundBalances>
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        <EOY>80424155</EOY>
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      <MethodOfAccountingAccrual>X</MethodOfAccountingAccrual>
      <AccountantCompileOrReview>false</AccountantCompileOrReview>
      <FSAudited>true</FSAudited>
      <AuditCommittee>true</AuditCommittee>
      <FinancialStatementSeparate>X</FinancialStatementSeparate>
      <FederalGrantAuditRequired>true</FederalGrantAuditRequired>
      <FederalGrantAuditPerformed>true</FederalGrantAuditPerformed>
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    </IRS990ScheduleA>
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        <ContributorNameBusiness>
          <BusinessNameLine1>RESTRICTED</BusinessNameLine1>
        </ContributorNameBusiness>
        <ContributorAddressUS>
          <AddressLine1>RESTRICTED</AddressLine1>
          <AddressLine2>RESTRICTED</AddressLine2>
          <City>RESTRICTED</City>
          <State>RESTRICTED</State>
          <ZIPCode>RESTRICTED</ZIPCode>
        </ContributorAddressUS>
        <AggregateContributions>RESTRICTED</AggregateContributions>
      </ContributorInfo>
    </IRS990ScheduleB>
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      <DisclosedForCharitablePurposes>false</DisclosedForCharitablePurposes>
      <WrittenPolicyMonitoring>false</WrittenPolicyMonitoring>
      <Sect170hRequirementsSatisfied>false</Sect170hRequirementsSatisfied>
      <SolicitedAssetsForSale>false</SolicitedAssetsForSale>
      <AgentTrusteeEtc>false</AgentTrusteeEtc>
      <IncludedOnFS>false</IncludedOnFS>
      <EndowmentsHeldByUnrelatedOrgs>false</EndowmentsHeldByUnrelatedOrgs>
      <EndowmentsHeldByRelatedOrgs>false</EndowmentsHeldByRelatedOrgs>
      <AreRelatedOrgsListedScheduleR>false</AreRelatedOrgsListedScheduleR>
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        <BookValue>4004558</BookValue>
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        <Depreciation>15811128</Depreciation>
        <BookValue>23719528</BookValue>
      </Buildings>
      <Equipment>
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      </Equipment>
      <OtherLandBuildings>
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        <OtherCostOrOtherBasis>7796225</OtherCostOrOtherBasis>
        <BookValue>9686283</BookValue>
      </OtherLandBuildings>
      <TotalOfBookValueLandBuildings>40570546</TotalOfBookValueLandBuildings>
      <OtherLiabilities>
        <Description>TRUST FUNDS HELD FOR OTHERS</Description>
        <Amount>4017103</Amount>
      </OtherLiabilities>
      <OtherLiabilities>
        <Description>ADVANCES FROM FEDERAL GOVERNMENT</Description>
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      </OtherLiabilities>
      <OtherLiabilities>
        <Description>DEPOSITS</Description>
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      </OtherLiabilities>
      <OtherLiabilities>
        <Description>OTHER LIABILITIES</Description>
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      </OtherLiabilities>
      <TotalOfAmounts>6754516</TotalOfAmounts>
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      <PolicyStatementInBrochuresEtc>true</PolicyStatementInBrochuresEtc>
      <PolicyPublViaBroadcastMedia>true</PolicyPublViaBroadcastMedia>
      <PubViaBroadcastMediaExpln>SNU INCLUDES A STATEMENT REGARDING THE NONDISCRIMINATORY POLICY IN ALL MEDIA ADVERTISING.</PubViaBroadcastMediaExpln>
      <MaintRacialCompositionRecords>true</MaintRacialCompositionRecords>
      <MaintScholarshipsRecords>true</MaintScholarshipsRecords>
      <MaintCopiesOfBrochuresEtc>true</MaintCopiesOfBrochuresEtc>
      <MaintCopiesOfAllSolicitations>true</MaintCopiesOfAllSolicitations>
      <DiscriminateRaceStudentsRights>false</DiscriminateRaceStudentsRights>
      <DiscriminateRaceAdmissPolicies>false</DiscriminateRaceAdmissPolicies>
      <DiscriminateRaceEmplmnFaculty>false</DiscriminateRaceEmplmnFaculty>
      <DiscriminateRaceScholarships>false</DiscriminateRaceScholarships>
      <DiscriminateRaceEducPolicies>false</DiscriminateRaceEducPolicies>
      <DiscriminateRaceUseOfFclts>false</DiscriminateRaceUseOfFclts>
      <DiscriminateRaceAthleticProg>false</DiscriminateRaceAthleticProg>
      <DiscriminateRaceOtherActy>false</DiscriminateRaceOtherActy>
      <GovernmentFinancialAidReceived>true</GovernmentFinancialAidReceived>
      <GovernmentFinancialAidRevoked>false</GovernmentFinancialAidRevoked>
      <GovtFinancialAidExplanation>THE US GOVERNMENT AWARDS THE UNIVERSITY VARIOUS MONIES RESTRICTED FOR STUDENT FINANCIAL AID.</GovtFinancialAidExplanation>
      <ComplianceWithRevProc7550>true</ComplianceWithRevProc7550>
    </IRS990ScheduleE>
    <IRS990ScheduleF documentId="RetDoc8">
      <GrantRecordsMaintained>false</GrantRecordsMaintained>
      <AcctsActvsOutUSTable>
        <Region>COSTA RICA</Region>
        <NumberOfOffices>1</NumberOfOffices>
        <NumberOfEmployees>1</NumberOfEmployees>
        <TypeOfActivitiesConducted>RESEARCH</TypeOfActivitiesConducted>
        <SpecificServicesProvided>EDUCATIONAL</SpecificServicesProvided>
        <TotalExpenditures>78775</TotalExpenditures>
      </AcctsActvsOutUSTable>
      <TotalNumberOfOffices>1</TotalNumberOfOffices>
      <TotalNumberOfEmployees>1</TotalNumberOfEmployees>
      <TotalAmountSpent>78775</TotalAmountSpent>
    </IRS990ScheduleF>
    <IRS990ScheduleG documentId="RetDoc9">
      <MailSolicitations>X</MailSolicitations>
      <EmailSolicitations>X</EmailSolicitations>
      <PhoneSolicitations>X</PhoneSolicitations>
      <InPersonSolicitations>X</InPersonSolicitations>
      <SolicitationOfNonGovtGrants>X</SolicitationOfNonGovtGrants>
      <SolicitationOfGovtGrants>X</SolicitationOfGovtGrants>
      <SpecialFundraisingEvents>X</SpecialFundraisingEvents>
      <EventsInformation>
        <NameOfEvent1>EXCEL AUCTION</NameOfEvent1>
        <GrossReceiptsEvent1>84127</GrossReceiptsEvent1>
        <CharitableContributionsEvent1>34360</CharitableContributionsEvent1>
        <GrossRevenueEvent1>49767</GrossRevenueEvent1>
        <NameOfEvent2>SILVEY GOLF TOU</NameOfEvent2>
        <GrossReceiptsEvent2>31690</GrossReceiptsEvent2>
        <CharitableContributionsEvent2>21570</CharitableContributionsEvent2>
        <GrossRevenueEvent2>10120</GrossRevenueEvent2>
        <GrossReceiptsTotal>115817</GrossReceiptsTotal>
        <CharitableContributionsTotal>55930</CharitableContributionsTotal>
        <GrossRevenueTotalEvents>59887</GrossRevenueTotalEvents>
        <NetIncomeSummary>59887</NetIncomeSummary>
      </EventsInformation>
    </IRS990ScheduleG>
    <IRS990ScheduleK documentId="RetDoc10">
      <Form990ScheduleKPartI>
        <IssuerName>
          <BusinessNameLine1>THE OK DEVELOPMENT FINANCE AUTHORIT</BusinessNameLine1>
        </IssuerName>
        <IssuerEIN>731083741</IssuerEIN>
        <DateIssued>2004-02-01</DateIssued>
        <IssuePrice>5230000</IssuePrice>
        <DescriptionOfPurpose>REFUND OUTSTANDING S</DescriptionOfPurpose>
        <Defeased>false</Defeased>
        <OnBehalfOfIssuer>false</OnBehalfOfIssuer>
      </Form990ScheduleKPartI>
      <Form990ScheduleKPartI>
        <IssuerName>
          <BusinessNameLine1>THE OK DEVELOPMENT FINANCE AUTHORIT</BusinessNameLine1>
        </IssuerName>
        <IssuerEIN>731083741</IssuerEIN>
        <DateIssued>2006-05-17</DateIssued>
        <IssuePrice>8070000</IssuePrice>
        <DescriptionOfPurpose>PAY THE COSTS OF ISS</DescriptionOfPurpose>
        <Defeased>false</Defeased>
        <OnBehalfOfIssuer>false</OnBehalfOfIssuer>
      </Form990ScheduleKPartI>
      <Form990ScheduleKPartI>
        <IssuerName>
          <BusinessNameLine1>THE OK DEVELOPMENT FINANCE AUTHORIT</BusinessNameLine1>
        </IssuerName>
        <IssuerEIN>731083741</IssuerEIN>
        <DateIssued>2009-08-01</DateIssued>
        <IssuePrice>14125000</IssuePrice>
        <DescriptionOfPurpose>TO EXPAND AND ESTABL</DescriptionOfPurpose>
        <Defeased>false</Defeased>
        <OnBehalfOfIssuer>false</OnBehalfOfIssuer>
      </Form990ScheduleKPartI>
      <Form990ScheduleKPartII>
        <TotalProceeds>2370000</TotalProceeds>
        <CurrentRefunding>false</CurrentRefunding>
        <AdvanceRefunding>false</AdvanceRefunding>
        <FinalAllocationMade>true</FinalAllocationMade>
        <AdequateBooksAndRecdsMaintaind>true</AdequateBooksAndRecdsMaintaind>
      </Form990ScheduleKPartII>
      <Form990ScheduleKPartII>
        <TotalProceeds>6500000</TotalProceeds>
        <CurrentRefunding>false</CurrentRefunding>
        <AdvanceRefunding>false</AdvanceRefunding>
        <FinalAllocationMade>true</FinalAllocationMade>
        <AdequateBooksAndRecdsMaintaind>true</AdequateBooksAndRecdsMaintaind>
      </Form990ScheduleKPartII>
      <Form990ScheduleKPartII>
        <TotalProceeds>13934870</TotalProceeds>
        <CurrentRefunding>false</CurrentRefunding>
        <AdvanceRefunding>false</AdvanceRefunding>
        <FinalAllocationMade>true</FinalAllocationMade>
        <AdequateBooksAndRecdsMaintaind>true</AdequateBooksAndRecdsMaintaind>
      </Form990ScheduleKPartII>
      <Form990ScheduleKPartIII>
        <OwningBondFinancedProperty>false</OwningBondFinancedProperty>
        <AnyLeaseArrangements>false</AnyLeaseArrangements>
        <MngmentCntrctBondFinancdPrprty>false</MngmentCntrctBondFinancdPrprty>
        <AnyResearchAgreements>false</AnyResearchAgreements>
        <BondCounselRoutinelyEngaged>false</BondCounselRoutinelyEngaged>
        <PostIssuanceComplianceProcdrs>false</PostIssuanceComplianceProcdrs>
      </Form990ScheduleKPartIII>
      <Form990ScheduleKPartIII>
        <OwningBondFinancedProperty>false</OwningBondFinancedProperty>
        <AnyLeaseArrangements>false</AnyLeaseArrangements>
        <MngmentCntrctBondFinancdPrprty>false</MngmentCntrctBondFinancdPrprty>
        <AnyResearchAgreements>false</AnyResearchAgreements>
        <BondCounselRoutinelyEngaged>false</BondCounselRoutinelyEngaged>
        <PostIssuanceComplianceProcdrs>false</PostIssuanceComplianceProcdrs>
      </Form990ScheduleKPartIII>
      <Form990ScheduleKPartIII>
        <OwningBondFinancedProperty>false</OwningBondFinancedProperty>
        <AnyLeaseArrangements>false</AnyLeaseArrangements>
        <MngmentCntrctBondFinancdPrprty>false</MngmentCntrctBondFinancdPrprty>
        <AnyResearchAgreements>false</AnyResearchAgreements>
        <BondCounselRoutinelyEngaged>false</BondCounselRoutinelyEngaged>
        <PostIssuanceComplianceProcdrs>false</PostIssuanceComplianceProcdrs>
      </Form990ScheduleKPartIII>
      <Form990ScheduleKPartIV>
        <Form8038TFiled>false</Form8038TFiled>
        <VariableRateIssue>false</VariableRateIssue>
        <HedgeIdentifiedInBooksAndRecds>false</HedgeIdentifiedInBooksAndRecds>
        <GrossProceedsInvestedInGIC>false</GrossProceedsInvestedInGIC>
        <GrossProceedsInvested>false</GrossProceedsInvested>
        <ExceptionToRebate>false</ExceptionToRebate>
      </Form990ScheduleKPartIV>
      <Form990ScheduleKPartIV>
        <Form8038TFiled>false</Form8038TFiled>
        <VariableRateIssue>false</VariableRateIssue>
        <HedgeIdentifiedInBooksAndRecds>false</HedgeIdentifiedInBooksAndRecds>
        <GrossProceedsInvestedInGIC>false</GrossProceedsInvestedInGIC>
        <GrossProceedsInvested>false</GrossProceedsInvested>
        <ExceptionToRebate>false</ExceptionToRebate>
      </Form990ScheduleKPartIV>
      <Form990ScheduleKPartIV>
        <Form8038TFiled>false</Form8038TFiled>
        <VariableRateIssue>false</VariableRateIssue>
        <HedgeIdentifiedInBooksAndRecds>false</HedgeIdentifiedInBooksAndRecds>
        <GrossProceedsInvestedInGIC>false</GrossProceedsInvestedInGIC>
        <GrossProceedsInvested>false</GrossProceedsInvested>
        <ExceptionToRebate>false</ExceptionToRebate>
      </Form990ScheduleKPartIV>
    </IRS990ScheduleK>
    <IRS990ScheduleO documentId="RetDoc11">
      <GeneralExplanation>
        <Identifier>RELATED PARTY INFORMATION AMONG OFFICERS</Identifier>
        <ReturnReference>FORM 990, PAGE 6, PART VI, LINE 2</ReturnReference>
        <Explanation>SOUTHERN NAZARENE UNIVERSITY SOUTHERN NAZARENE UNIVERSITY VP SPIRT PRESIDENT SON IN LAW SOUTHERN NAZARENE UNIVERSITY SOUTHERN NAZARENE UNIVERSITY VP CHURCH BOARD MEMBER BROTHER</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>ORGANIZATION'S PROCESS USED TO REVIEW FORM 990</Identifier>
        <ReturnReference>FORM 990, PAGE 6, PART VI, LINE 11</ReturnReference>
        <Explanation>AVAILABLE UPON REQUEST.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>ENFORCEMENT OF CONFLICTS POLICY</Identifier>
        <ReturnReference>FORM 990, PAGE 6, PART VI, LINE 12C</ReturnReference>
        <Explanation>BOARD MEMBERS AND OTHER APPLICABLE MEMBERS OR EMPLOYEES ARE REQUIRED TO DISCLOSE ANY POTENTIAL CONFLICTS AND ANNUALLY ATTEST TO THEIR ADHERENCE TO THE POLICY.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>COMPENSATION PROCESS FOR TOP OFFICIAL</Identifier>
        <ReturnReference>FORM 990, PAGE 6, PART VI, LINE 15A</ReturnReference>
        <Explanation>BOARD REVIEWED COMPARABLE INSTITUTIONS.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>COMPENSATION PROCESS FOR OFFICERS</Identifier>
        <ReturnReference>FORM 990, PAGE 6, PART VI, LINE 15B</ReturnReference>
        <Explanation>BOARD REVIEWED COMPARABLE INSTITUTIONS.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>GOVERNING DOCUMENTS DISCLOSURE EXPLANATION</Identifier>
        <ReturnReference>FORM 990, PAGE 6, PART VI, LINE 19</ReturnReference>
        <Explanation>UPON REQUEST</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>FINANCIAL AID OR GOVERNMENT ASSISTANCE EXPLANATION</Identifier>
        <ReturnReference>SCHEDULE E, LINE 6</ReturnReference>
        <Explanation>THE US GOVERNMENT AWARDS THE UNIVERSITY VARIOUS MONIES RESTRICTED FOR STUDENT FINANCIAL AID.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>PURPOSE OF ISSUE DESCRIPTION</Identifier>
        <ReturnReference>SCHEDULE K</ReturnReference>
        <Explanation>THE OK DEVELOPMENT FINANCE AUTHORIT AND FUND A RESERVE FUND. THE OK DEVELOPMENT FINANCE AUTHORIT FUND AND FUND A SECONDARY PURPOSE FUND. THE OK DEVELOPMENT FINANCE AUTHORIT POLLUTION CONTROL FACILITIES, TO DEVELOP PUBLIC OR PRIVATE ENERGY GENERATING, DISTRIBUTION OR CONSERVATION FACILITIES AND SOURCES, TO PROVIDE HEALTH CARE FACILITIES, TO PROVIDE INFRASTRUCTURE, WASTE WATER AND CAPITAL IMPROVEMENT FACILITIES, TO PROVIDE EDUCATIONAL FACILITIES, TO PROVIDE RECREATIONAL FACILITIES, AND TO PROVIDE FOR SHORT-TERM ADVANCE FUNDING AND THE PURCHASE OF THE OBLIGATIONS OF POLITICAL SUBDIVISIONS THROUGHOUT THE STATE.</Explanation>
      </GeneralExplanation>
    </IRS990ScheduleO>
    <IRS990ScheduleR documentId="RetDoc12">
      <Form990ScheduleRPartI>
        <NameOfDisregardedEntity>
          <BusinessNameLine1>SOUTHERN PLAZA RETIREMENT COMMUNITY</BusinessNameLine1>
          <BusinessNameLine2>SOUTHERN PLAZA RETIREMENT COMMUNITY</BusinessNameLine2>
        </NameOfDisregardedEntity>
        <AddressUS>
          <AddressLine1>6729 NW 39TH EXPRESSWAY</AddressLine1>
          <AddressLine2>6729 NW 39TH EXPRESSWAY</AddressLine2>
          <City>BETHANY</City>
          <State>OK</State>
          <ZIPCode>73008</ZIPCode>
        </AddressUS>
        <PrimaryActivities>RETIREMENT</PrimaryActivities>
        <LegalDomicileState>OK</LegalDomicileState>
        <TotalIncome>2408997</TotalIncome>
        <DirectControllingEntityName>
          <BusinessNameLine1>SNU</BusinessNameLine1>
          <BusinessNameLine2>SOUTHERN NAZARENE UNIVERSITY</BusinessNameLine2>
        </DirectControllingEntityName>
      </Form990ScheduleRPartI>
      <Form990ScheduleRPartII>
        <NameOfDisregardedEntity>
          <BusinessNameLine1>SNU FOUNDATION</BusinessNameLine1>
          <BusinessNameLine2>SOUTHERN NAZARENE UNIVERSITY FOUNDA</BusinessNameLine2>
        </NameOfDisregardedEntity>
        <AddressUS>
          <AddressLine1>6729 NW 39TH EXPRESSWAY</AddressLine1>
          <AddressLine2>6729 N W 39TH EXPRESSWAY</AddressLine2>
          <City>BETHANY</City>
          <State>OK</State>
          <ZIPCode>73008</ZIPCode>
        </AddressUS>
        <EIN>731293682</EIN>
        <PrimaryActivities>ED SUPPORT</PrimaryActivities>
        <LegalDomicileState>OK</LegalDomicileState>
        <ExemptCodeSection>501</ExemptCodeSection>
        <PublicCharityStatus>11A</PublicCharityStatus>
        <DirectControllingEntityName>
          <BusinessNameLine1>NA</BusinessNameLine1>
        </DirectControllingEntityName>
      </Form990ScheduleRPartII>
      <ReceiptOfIntAnnRentsRoyalties>false</ReceiptOfIntAnnRentsRoyalties>
      <GiftGrantOrCapContrToOtherOrg>false</GiftGrantOrCapContrToOtherOrg>
      <GiftGrantOrCapContrFrOtherOrg>false</GiftGrantOrCapContrFrOtherOrg>
      <LoansOrGuaranteesToOtherOrg>false</LoansOrGuaranteesToOtherOrg>
      <LoansOrGuaranteesFromOtherOrg>false</LoansOrGuaranteesFromOtherOrg>
      <SaleOfAssetsToOtherOrg>false</SaleOfAssetsToOtherOrg>
      <PurchaseOfAssetsFromOtherOrg>false</PurchaseOfAssetsFromOtherOrg>
      <ExchangeOfAssets>false</ExchangeOfAssets>
      <RentalOfFacilitiesToOtherOrgs>false</RentalOfFacilitiesToOtherOrgs>
      <RentalOfFacilitiesFrOtherOrgs>false</RentalOfFacilitiesFrOtherOrgs>
      <PerformOfServicesForOtherOrgs>false</PerformOfServicesForOtherOrgs>
      <PerformOfServicesByOtherOrgs>false</PerformOfServicesByOtherOrgs>
      <SharingOfFacilities>false</SharingOfFacilities>
      <SharingOfPaidEmployees>false</SharingOfPaidEmployees>
      <ReimbursementPaidToOtherOrg>false</ReimbursementPaidToOtherOrg>
      <ReimbursementPaidByOtherOrg>false</ReimbursementPaidByOtherOrg>
      <OtherTransferToOtherOrg>false</OtherTransferToOtherOrg>
      <OtherTransferFromOtherOrg>false</OtherTransferFromOtherOrg>
    </IRS990ScheduleR>
  </ReturnData>
</Return>